Calfee Corporation is a manufacturer that uses job-order costing. The company has supplied the following data for the just completed year:

Beginning inventories:Raw materials$40,000Work in process$19,000Estimated total manufacturing overhead at the beginning of the year$595,000Estimated direct labor-hours at the beginning of the year35,000direct labor-hours

Results of operations:

Raw materials purchased on account$423,000Raw materials (all direct) requisitioned for use in production$420,000Direct labor cost$641,000Actual direct labor-hours33,000direct labor-hoursManufacturing overhead:Indirect labor cost$143,000Other manufacturing overhead costs incurred$531,000direct labor-hoursCost of goods manufactured$1,441,000

The ending balance in the Work in Process inventory account is:

Select one:

a. $162,000

b. $181,000

c. $220,000

d. $200,000